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Book part
Publication date: 28 August 2018

Juan Armando Rojas Joo

While academia continuously probes and advocates for a definition of a comprehensive, inclusive ideal, diversity, multiculturalism, and equity are bridging ties elements that must…

Abstract

While academia continuously probes and advocates for a definition of a comprehensive, inclusive ideal, diversity, multiculturalism, and equity are bridging ties elements that must be considered. Currently, liberal arts colleges have the unique opportunity to shape equitable environments for all their members and become role models for other higher educational institutions. If there is an institutional commitment, and people are willing to work for a common goal, small colleges can undoubtedly offer the appropriate academic conditions where all faculty, staff, and students can achieve their highest personal and professional potentials.

This chapter discusses the role of chief diversity officer (CDO) on liberal arts campuses and how the CDO should take the lead as equity advocator and conveyor and help set the desired dialogue conditions. Among the topics examined is the institutional inclusion process which includes innovative and supportive new ideas and programs for equity among all members of the academic community. Also the hiring of underrepresented faculty members is crucial and can support the growth of enrollment and retention of diverse groups of students. Diversity and inclusion create common goals, and liberal arts colleges should rapidly move to allow the best hiring practices during the recruitment of new faculty members. Equitable learning conditions for all are as crucial as the creation of faculty evaluation systems that promote equitable opportunities. Liberal arts colleges have a historic opportunity to lead the way and become exemplary role models in practicing diversity and inclusion on campus.

Book part
Publication date: 19 May 2009

Christopher J. Skousen, Kevin R. Smith and Charlotte J. Wright

This study empirically examines the effectiveness of Cressey's (1953) fraud risk factor framework adopted in SAS No. 99 in detection of financial statement fraud. According to…

Abstract

This study empirically examines the effectiveness of Cressey's (1953) fraud risk factor framework adopted in SAS No. 99 in detection of financial statement fraud. According to Cressey's theory pressure, opportunity and rationalization are always present in fraud situations.

We develop variables which serve as proxy measures for pressure, opportunity, and rationalization and test these variables using publicly available information relating to a set of fraud firms and a matched sample of no-fraud firms. We identify five pressure proxies and two opportunity proxies that are significantly related to financial statement fraud. We find that rapid asset growth, increased cash needs, and external financing are positively related to the likelihood of fraud. Internal versus external ownership of shares and control of the board of directors are also linked to increased incidence of financial statement fraud. Expansion in the number of independent members on the audit committee, however, is negatively related to the occurrence of fraud. Further testing indicates that the significant variables are also effective at predicting which of the sample firms were in the fraud versus no-fraud groups.

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Corporate Governance and Firm Performance
Type: Book
ISBN: 978-1-84855-536-5

Book part
Publication date: 8 August 2014

Cynthia Blanthorne, Hughlene A. Burton and Dann Fisher

This chapter investigates the effect of moral reasoning of tax professionals on the aggressiveness of their reporting recommendations. The findings of the study indicate moral…

Abstract

This chapter investigates the effect of moral reasoning of tax professionals on the aggressiveness of their reporting recommendations. The findings of the study indicate moral reasoning influences the aggressiveness of tax reporting decisions separate from the influence of client pressure. As the level of moral reasoning increases, the aggressiveness of the reporting position is found to0 decrease. Contrary to prior research, client pressure is not related to tax reporting aggressiveness. Failure to observe this relationship may signal a shift in behavior resulting from the intense public and regulatory scrutiny at the time of data collection which was in the immediate aftermath of the Enron scandal.

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Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-78190-838-9

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Book part
Publication date: 10 June 2015

Russell Cropanzano, Marion Fortin and Jessica F. Kirk

Justice rules are standards that serve as criteria for formulating fairness judgments. Though justice rules play a role in the organizational justice literature, they have seldom…

Abstract

Justice rules are standards that serve as criteria for formulating fairness judgments. Though justice rules play a role in the organizational justice literature, they have seldom been the subject of analysis in their own right. To address this limitation, we first consider three meta-theoretical dualities that are highlighted by justice rules – the distinction between justice versus fairness, indirect versus direct measurement, and normative versus descriptive paradigms. Second, we review existing justice rules and organize them into four types of justice: distributive (e.g., equity, equality), procedural (e.g., voice, consistent treatment), interpersonal (e.g., politeness, respectfulness), and informational (e.g., candor, timeliness). We also emphasize emergent rules that have not received sufficient research attention. Third, we consider various computation models purporting to explain how justice rules are assessed and aggregated to form fairness judgments. Fourth and last, we conclude by reviewing research that enriches our understanding of justice rules by showing how they are cognitively processed. We observe that there are a number of influences on fairness judgments, and situations exist in which individuals do not systematically consider justice rules.

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Research in Personnel and Human Resources Management
Type: Book
ISBN: 978-1-78560-016-6

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Book part
Publication date: 20 November 2015

Sharon M. Peck

This chapter addresses the outcomes of a six-year school–university partnership between a public liberal arts college and a large urban school district. It explores ways that…

Abstract

This chapter addresses the outcomes of a six-year school–university partnership between a public liberal arts college and a large urban school district. It explores ways that partnerships can support teachers and communities to confront assumptions and take ownership of learning. This paper traces the trajectory of teachers and professors engaged in a longitudinal ongoing professional development initiative focused on “Meeting the Needs of Urban Learners” to identify practices that supported the collaboration, and the outcomes of the school–university partnership.

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University Partnerships for Community and School System Development
Type: Book
ISBN: 978-1-78560-132-3

Book part
Publication date: 5 December 2014

Noor Syamilah Zakaria and Jane Warren

This chapter highlights the perspectives, examples, and applications on the current trend in teaching and learning counseling ethics education in a more effective way. The trend…

Abstract

This chapter highlights the perspectives, examples, and applications on the current trend in teaching and learning counseling ethics education in a more effective way. The trend utilizes inquiry-based learning concept and educational activities to foster counselor education training programs fast-forward in meeting the social demands and global challenges. The discussion is based on the theme emerged from an interpretive case study research conducted by the authors, in addition to the insightful literature authored by the profound educators and counseling researchers, globally. Teaching and learning counseling ethics education is an integrative effort and is more than just content acquisition from textbooks. In addition, the inquiry-based teaching and learning approach can be a tool in finding solutions for authentic problems through in-depth investigations while learning counseling ethics education. This chapter hopefully will improve counselor educators’ ability, strengthen counselor education training programs’ capability, and expand counseling students ethical competency; for creating innovations and adaptations in teaching and learning counseling ethics education, utilizing inquiry-based learning toward enhanced professional ethical practice in counseling realm.

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Inquiry-Based Learning for the Arts, Humanities, and Social Sciences: A Conceptual and Practical Resource for Educators
Type: Book
ISBN: 978-1-78441-236-4

Book part
Publication date: 6 August 2018

Yuchen Ren and Xiaojing An

Purpose: The issue of whether participation in online peer-support communities has positive or negative impacts on the psychological adjustment of cancer patients warrants further

Abstract

Purpose: The issue of whether participation in online peer-support communities has positive or negative impacts on the psychological adjustment of cancer patients warrants further explorations from new perspectives. This research investigates the role of personality traits in moderating the impact of online participation on the psychological adjustment of cancer patients in terms of their general psychological well-being and cancer-specific well-being.

Methodology: Study participants consisted of adults diagnosed with leukemia. Questionnaires were collected from 111 participants in two leukemia-related forums in China, Baidu Leukemia Community and Bloodbbs. Information regarding the personality traits, online participation, and psychological adjustment were collected using an online questionnaire. A linear regression model was used to test the moderation effect of personality traits on the relationship between online participation and psychological adjustment.

Findings: The main effect of participation in online support communities on psychological adjustment was not statistically significant. Importantly, two personality traits (i.e., emotional stability and openness to experience) moderated the relationship between online participation and psychological adjustment to cancer. Leukemia patients with high emotional stability and high openness to experience reported better psychological adjustment as they participated more in the online community. However, this was not the case for patients with low stability and low openness, who reported worse psychological adjustment as their participation in the online support community increased.

Value: This study introduces two personality moderators into the discussion of how participation in online support communities influences the lives of cancer patients. The moderation effects help to explain why there have been contradictions in the findings of previous studies. In addition, this study adds to the current literature on online support communities as little research on this topic has been conducted outside of the US and Europe. Practically, this study not only highlights the need to evaluate the personality traits of patients who are recommended to participate in online communities, but also underlines the necessity of intervention in these communities.

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eHealth: Current Evidence, Promises, Perils and Future Directions
Type: Book
ISBN: 978-1-78754-322-5

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Book part
Publication date: 3 October 2015

Flora Farago, Kay Sanders and Larissa Gaias

This chapter draws on developmental intergroup theory, parental ethnic-racial socialization literature, anti-bias curricula, and prejudice intervention studies to address the…

Abstract

This chapter draws on developmental intergroup theory, parental ethnic-racial socialization literature, anti-bias curricula, and prejudice intervention studies to address the appropriateness of discussing race and racism in early childhood settings. Existing literature about teacher discussions surrounding race and racism is reviewed, best practices are shared, and the need for more research in this area is highlighted. The construct of parental ethnic-racial socialization is mapped onto early childhood anti-bias classroom practices. The chapter also outlines racial ideologies of teachers, specifically anti-bias and colorblind attitudes, and discusses how these ideologies may manifest in classroom practices surrounding race and racism. Colorblind ideology is problematized and dissected to show that colorblind practices may harm children. Young children’s interpretations of race and racism, in light of children’s cognitive developmental level, are discussed. Additionally, findings from racial prejudice intervention studies are applied to teaching. Early literacy practices surrounding race and racism are outlined with practical suggestions for teachers and teacher educators. Moreover, implications of teacher practices surrounding race and racism for children’s development, professional development, and teacher education are discussed.

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Book part
Publication date: 3 July 2017

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Advances in Management Accounting
Type: Book
ISBN: 978-1-78714-530-6

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Storytelling-Case Archetype Decoding and Assignment Manual (SCADAM)
Type: Book
ISBN: 978-1-78560-216-0

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Book part (14)
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